The Harrison Company maintains a checking account at First National City Bank. The bank provides a bank statement along with cancelled checks on the last day of each month. July 2020 bank statement included the following information: Balance July 1, 2020 $ 55,918 Deposits 179.500 Checks processed (192.610) Service Charge NSF Checks _(1,200) Monthly Note payment deducted directly from bank account (includes $320 in interest) (3.320) Balance July 31, 2020 $38.018 (30) The company's general ledger account had a balance of $76,078 at the end of July. Deposits outstanding totaled $6.300, and all checks written by the company were processed by the bank except for those totaling $8.420. In addition, a $2,000 July deposit from a credit customer was recorded as a $20.000 debit to cash and credit to accounts receivable, and a check correctly recorded by the company as a $300 disbursement for accounts payable was incorrectly processed by the bank as a S30 disbursement. REQUIRED: Prepare a bank reconciliation for the month of July. Prepare the necessary journal entries at the end of July to adjust the general ledger cash account